Interim Report 2019

89 舜宇光學科技（集團）有限公司 2019 中期報告 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2019 截至二零一九年六月三十日止六個月 17. 按公允值計入損益的金融資產 （續） (b) 股權投資 本集團於餘姚市陽明智行投資中心（有限 合夥）（「 V 基金」）及另一家合夥企業總金 額為人民幣 70,932,000 元（二零一八年十 二月三十一日：人民幣 56,750,000 元）的 股權投資分類為按公允值計入損益的金 融資產。於本中期期間，本集團根據之 前簽署的投資協議向 V 基金進一步投資餘 下人民幣 14,790,000 元。於二零一九年 六月三十日，所有股權投資的公允值為 人民幣 95,406,000 元（二零一八年十二月 三十一日：人民幣 77,880,000 元），本中 期期間於損益中確認公允值收益人民幣 2,736,000 元。 (c) 基金投資 於二零一八年，本集團向金融機構購買 基金單位（「基金」），於初步確認時列作 按公允值計入損益的金融資產。於二零 一九年六月三十日，根據金融機構的投 資報表，基金的公允值為 51,715,000 美 元（「美元」），相等於人民幣 355,525,000 元。本中期期間於損益中確認公允值收 益人民幣 27,464,000 元。 (d) 非上市金融產品 於本中期期間，本集團與銀行簽訂若干 非上市金融產品合約。該等非上市金融 產品由中國相關銀行管理，以主要投資 於債券、信託及現金基金等若干金融資 產。非上市金融產品在初步確認時已列 作按公允值計入損益的金融資產，該部 分非上市金融產品的收益根據相關投資 資產的表現釐定，合約中的預期年收益 率介乎 2.81% 至 4.75% 之間（二零一八年 十二月三十一日： 1.80% 至 5.30% ）。 本公司董事認為，非上市金融產品的公 允值變動於本中期期間並不重大。 17. FINANCIAL ASSETS AT FAIR VALUE T H R O U G H P R O F I T O R L O S S (CONTINUED) (b) Equity investments The Group’s equity investments of 餘姚市陽明智行投資中 心 ( 有限合夥 ) (“V Fund”) and another partnership enterprise in total amount of RMB70,932,000 (31 December 2018: RMB56,750,000) were classified as financial assets at FVTPL. During the current interim period, the Group further invested the remaining RMB14,790,000 into V Fund according to the investment agreement signed before. As at 30 June 2019, the fair value of all equity investments amounted to RMB95,406,000 (31 December 2018: RMB77,880,000) with a fair value gain of RMB2,736,000 recognised in the profit or loss during the current interim period. (c) Fund investments In 2018, the Group purchased fund units (the “Fund”) with a financial institution, which were accounted for as financial assets as FVTPL on initial recognition. As at 30 June 2019, the fair value of the Fund was United States Dollar (“US$” or “USD”) 51,715,000 per the investment statement of the financial institution, equivalent to RMB355,525,000. The fair value gain in the amount of RMB27,464,000 was recognised in the profit or loss in the current interim period.. (d) Unlisted financial products During the current interim period, the Group entered into several contracts of unlisted financial products with banks. The unlisted financial products are managed by related banks in the PRC to invest principally in certain financial assets including bonds, trusts and cash funds, etc. The unlisted financial products have been accounted for as financial assets at FVTPL on initial recognition in which that the return of the unlisted financial products was determined by reference to the performance of the underlying investment assets and the expected return rate stated in the contracts ranges from 2.81% to 4.75% (31 December 2018: 1.80% to 5.30%) per annum. In the opinion of the directors of the Company, the fair value change of the unlisted financial products is insignificant in the current interim period.